https://www.taxtmi.com/caselaws?id=11185 The High Court of Rajasthan held that rectification under Section 154 of the Income Tax Act was not permissible once regular assessment proceedings had commenced. The court emphasized the procedural integrity of the assessment process and the limitations on rectification after the initiation of regular assessment proceedings. The assessing authority was deemed unjustified in invoking Section 154 to disallow a claimed deduction after issuing a notice under Section 143(2) for regular assessment. The court dismissed the appeal, citing statutory provisions and judicial precedents supporting its decision. en-us Mon, 12 May 2003 00:00:00 +0530 Sat, 01 Aug 2009 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11185 The High Court of Rajasthan held that rectification under Section 154 of the Income Tax Act was not permissible once regular assessment proceedings had commenced. The court emphasized the procedural integrity of the assessment process and the limitations on rectification after the initiation of regular assessment proceedings. The assessing authority was deemed unjustified in invoking Section 154 to disallow a claimed deduction after issuing a notice under Section 143(2) for regular assessment. The court dismissed the appeal, citing statutory provisions and judicial precedents supporting its decision. Case-Laws Income Tax Mon, 12 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11185